We are, however, reasoning without having an argument opposed to us; for any thing like argument against the law we have not heard. In Dublin it is merely complained, that although houses are open and rates levied, the mendicants still throng the streets. But it is not shown that any thing like the same number of apparently deserving objects of relief are to be seen; they on the contrary are in the workhouses, maintained by the rates; and were it not for the poor children whom the mendicants drag along with them, the imposture would soon be stopped by its own want of success.
The policy of the law contemplates the repression of beggary and vagrancy, and all those disorders and crimes which accompany or have their origin in those habits—the encouragement of a more productive industry—the more universal recognition of the identity of interest amongst all classes affected by the law—and with the cordial co-operation of all the intelligent classes of society which it has hitherto received, and will probably receive yet further hereafter—there cannot be a doubt but that the law, when in full operation, will realize all this, and more.
To those who wish for an exemplification of the favourable working of the law, we recommend the perusal of a little work lately published under the title of “Benevola,” in which the English and Irish systems of relief are well contrasted, and the tendency of the Irish provision is ingeniously exemplified. To those who will not be satisfied without a practical exemplification, we can only recommend patience; but we will say—Do not in the mean time forget the cost and other deplorable evils of Irish mendicancy.
F.
[1] As the principle on which the tenant is entitled to make deductions from rent, on account of the poor rate, is not clearly understood by many, the following explanation is given:—
This tax being imposed on the annual value of each tenement, say a rate of 5d. on £50, £60, or whatever the valuation may amount to, the tenant is to deduct one-half of the rate, say 2½d., from every pound in the year’s rent. The rate is imposed for a year; it may happen that no further rate will be necessary in the year, or it may occur that three or four rates will be necessary; still each rate is for the year, and is either the whole amount required or an instalment. In any event it is levied on a year’s value; and landlords are to allow their tenants one half of each rate of 5d., 6d., or whatever it may be, out of every pound in THE YEAR’S rent, when receiving either a half year’s, quarter’s, month’s, or week’s gale.
Suppose the annual value is £50, the rent being also £50, the rate of 5d. will amount to £1. 0s. 10d., and in paying a half year’s rent of £25, the tenant must deduct fifty times 2½d., or 10s. 5d., being half the tax paid.
If the year’s rent be greater than the annual value, the tenant will deduct more than half the amount of the tax. Thus, a rate of 5d. on an annual value of £50, being, as already stated, £1. 0s. 10d., if the annual rent be £80, the tenant will deduct from the first gale falling due after the rate is declared by the Guardians, eighty times 2½d. or 16s. 8d. On the other hand, if the annual rent be less than the value, say £40, the deduction will be only forty times 2½d., or 8s. 4d.
The tenant and landlord become liable to the rate at the same moment; therefore a rate declared in April 1840 attaches to rent then accruing, but not to a gale previously due.